Finding 2024-001
other matters
- Program
- CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES (84.010)
- Compliance requirement
- Allowable costs/cost principles
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Federal Agency: U.S. Department of Education Federal Program Title: Title I Grants to Local Education Agencies Assistance Listing Numbers: 84.010 Federal Award Program Year: July 1, 2023–July 30, 2024 Pass-Through Agency: Nevada Department of Education Pass-Through Number: APP-02004-K7Q3-A2 Type of Finding: Other matter Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (AB 495) Assistance Listing Numbers: 21.027 Federal Award Program Year: July 1, 2023–July 30, 2024 Pass-Through Agency: Nevada Department of Education Pass-Through Number: APP-02608-T3R5 Type of Finding: Other matter Compliance Requirement: Allowable Cost/Cost Principles Criteria: Grantees must follow allowable cost reimbursement standards, as defined in the compliance supplement for each specific federal program. Condition: The School’s policy regarding allowable cost recognition and requests for reimbursement follow those requirements set forth by the federal program. Questioned Costs: None reportable. Context: Management used the monthly premium rate for vision benefits instead of the bi-monthly rate when calculating the reimbursement amount. Effect: The School obtained reimbursement funding over the allowable amount. Cause: The School entered the wrong rate into the payroll software. Identification as a Repeat Finding: Not a repeat finding Recommendation: Review the rate entered into the payroll software to ensure that the proper amounts are being calculated for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and has immediately implemented a review process for all federal program reimbursement submissions.